军队审计客体:一个理论框架

The Auditee of Army Audit:A Theoretical Framework

以经典审计理论为基础,从军队资源类委托代理关系出发,提出一个关于军队审计客体的理论框架。军队委托代理关系分为合约类委托代理关系、监管类委托代理关系和资源类委托代理关系,在合约类委托代理关系和监管类委托代理关系中不存在审计客体,在资源类委托代理关系中的代理人是审计客体;不同情形下的审计客体也不同,军队责任单位和军工项目是军队审计客体的两种类型。军队责任单位本身可以作为审计客体,其主要领导也可以作为审计客体,且主要领导作为审计客体具有必要性和可行性。军工项目作为审计客体只适宜于具有较大不确定性的军工项目,并且要在合同中约定审计权及审计结果运用。

Based on classical audit theory and the resources based principal-agent relationship in army,this paper puts forward a theoretical framework about the auditee of army audit.The principal-agent relationship in army can be divided into contract principal-agent relationship,supervision principal-agent relationship and resource based principal-agent relationship.There is no auditee in contract principal-agent relationship and supervision principal-agent relationship.The agent in resource based principal-agent relationship is the auditee,and the auditee is different in different specific situations.Army accountability entity and army projects are two types of army auditees.The army accountability entity itself can be used as the auditee,and its main leader can also be used as the auditee.It is necessary and feasible for the main leader to be taken as the auditee.As the auditee,military projects are only suitable for military projects with greater uncertainty,and the audit power and application of audit results should be stipulated in the contract.